Legal Opinion
Newaygo Portland Cement Co. v. Helvering
Court of Appeals for the D.C. Circuit
Decided April 15, 1935No. 6182PublishedCited by 10 opinions
1Opinion of the Court
HITZ, Associate Justice.
This case comes to this court by stipulation pursuant to section 1002 (d) of the Revenue Act of 1926 (26 USCA § 1225 (d), upon a petition to review an order- of the United States Board of Tax Appeals finding a deficiency of $8,370 in the petitioner’s income tax for the year 1923.
The petitioner is a Michigan corporation, and on June 2, 1923, agreed to finance certain construction operations of another corporation, whose bonds it bought and immediately received in the amount of $1,-500,000 for $1,320,000, to be paid as the work progressed, upon certificates of…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Norman v. Baltimore & Ohio RailroadSupreme Court of the United States · 1935
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
- Southwest Exploration Co. v. RiddellDistrict Court, S.D. California · 1964
- Johnston-Crews Co. v. United StatesDistrict Court, E.D. South Carolina · 1941
- Silverthau v. United StatesDistrict Court, D. Connecticut · 1938
- Becker v. BemisCourt of Appeals for the Eighth Circuit · 1939
5 more not listed; retrieve them via the Exa API.